Paper代写：Accounting treatment of goodwill－r51due

本篇paper代写- Accounting treatment of goodwill讨论了商誉会计处理。商誉是市场经济的产物，是企业拥有或控制的、能为企业带来超额利益却无法具体辨认的一种无形资源。在商誉会计的确认是计量、记录、告的前提与基础，有关商誉会计处理的很多问题是由确认问题引起的。本篇paper代写由51due代写平台整理，供大家参考阅读。

As a product of market economy, goodwill is an intangible resource owned or controlled by enterprises, which can bring excessive benefits to enterprises but cannot be identified. In the recognition of goodwill accounting is the premise and basis of measurement, recording and reporting, many problems related to the accounting treatment of goodwill are caused by recognition problems. Therefore, the recognition of goodwill is extremely important. The recognition of goodwill includes the recognition of self-generated goodwill and the recognition of consolidated goodwill.

First, the recognition of self-generated goodwill. It is all kinds of superior conditions and intangible resources accumulated step by step in the long process of production and operation. Self-generated goodwill cannot be confirmed and measured for various reasons.

Secondly, the recognition of the combined goodwill is the only recognition of the purchased goodwill according to the difference between the acquisition cost and the fair value of the acquired enterprise's net assets. A business merger under a different control, in which one business purchases equity or net assets from another business without the control of one or more parties. Its main feature is the parties involved in the merger, before and after the merger do not belong to the same party or multi-final control. The purchase method is used in the business combination that is not under the same control, that is, the enterprise that carries out the merger USES cash or other non-cash assets as the cost of the merger, and purchases the net assets of the merged enterprise and realizes the accounting treatment of the business combination. On the date of the merger, the company that carries out the merger records the fair value of the identifiable net assets purchased by the merged enterprise into the assets and liabilities of the merged enterprise.

Direct write-off method refers to an accounting treatment that, after obtaining and confirming the business consolidated goodwill, immediately writes off all its value and simultaneously reduces the owner's equity. The goodwill is directly written off on the date of the acquisition with the capital reserves of the buying enterprise or consolidated statement. Goodwill is the value difference of a particular capital transaction of a business. Its essence is the net amount of the acquisition price higher than the fair value of the acquired enterprise's net assets, and it is an intangible expense incurred in the enterprise merger and acquisition. The balance formed by the asset exchange essentially represents the capital loss of the acquired enterprise, which is caused by the fact that the price paid by the acquired enterprise is higher than the fair value of the net assets of the acquired enterprise. Therefore, it should be written off immediately after the acquisition and completion of the enterprise.

Amortization refers to the accounting of the combined goodwill separately as an asset and amortization during the expected earnings period, matching the excess economic benefits obtained in the future. The combined goodwill represents the expenditure incurred by the acquired enterprise during the acquisition in order to obtain the excess profitability of the acquired enterprise in the future. This asset is timely like other assets, and its value will be continuously reduced with the change of market competition conditions. However, it has certain non-objectivity in the fixed period, and it is difficult to reflect the increased value of the combined goodwill.

Permanent retention means that the combined goodwill is deposited in the enterprise as a permanent asset, and the historical cost of the goodwill is reflected in the balance sheet. The value of the asset does not increase or decrease during the period of the enterprise's existence.

The impairment test method is based on the new standards in China. The goodwill formed by a business combination shall be tested for impairment at the end of each year. This practice can reflect the final price of the business merger goodwill more truly, and guarantee the authenticity of accounting information.

Direct write-off method is a kind of treatment method which can be cancelled immediately after the initial recognition of the combined goodwill. In fact, it is considered that the merged goodwill is not the assets of the enterprise, while in fact the consolidated goodwill is a valuable asset of the enterprise. Good goodwill can bring huge excess profits to the enterprise. Users will be skeptical about whether the accounting information generated by this method is authentic and useful for decision-making.

Although this approach to goodwill is supported by most countries, it does have some problems in actual implementation. First, sustained amortization of goodwill is not consistent with the character of goodwill. Goodwill is a kind of sustainable processing and its value will change in uncertain direction. Second, sustained amortization of goodwill is likely to inflate assets and profits, resulting in accounting information distortion. Under the method of continuing amortization, the decrease in goodwill is a fixed annual amount. If some major events lead to the substantial impairment of goodwill, but the accounting statements do not show, so that the assets and profits of the enterprise are inflated, thus leading to the accounting information distortion. Finally, periodic amortization of goodwill leads information users to think that the goodwill of a business is declining year by year and its operating capacity is declining year by year, but this may not be the case.

The permanent retention method takes goodwill as a permanent asset, but it may falsely increase or reduce the assets of the enterprise, especially when the value of goodwill is greatly reduced, which will result in false accounting information. This method is not practical.

The impairment test reflects the characteristics of goodwill, that is, goodwill is a non-recursive asset, which makes accounting information more relevant and contributes to the disclosure of accounting information with higher authenticity in accounting statements. As a permanent asset, the purchased goodwill is not amortized over a limited period of time, but is subject to impairment tests each year to ensure the reliability of the measurement. The impairment test method is a feasible treatment method, but due to human factors, it may be inaccurate in the measurement of fair value, and the annual impairment test will increase cost consumption.

After the purchase of goodwill into the accounting system after confirmation, in addition to the established amortization scheme system amortization, but also to devalue revaluation. This is mainly because goodwill belongs to the long-term assets of the enterprise in terms of element classification, and its value can easily fluctuate greatly in a short period of time. Therefore, the amortization based on the straight-line method is not sufficient to reflect the decrease of its value.

The recognition of goodwill is objective and should be confirmed and disclosed by both outsourcing and self-generated goodwill. For self-generated goodwill, it should be confirmed when it is formed. Specifically, it can adopt capital method of excess earnings in asset evaluation without amortization, and conduct value test at the end of the term to determine its increase or decrease value. For the negative goodwill in the purchased goodwill, the sum of the fair value of all net assets of the purchased enterprise exceeds the purchase price of the purchased enterprise and all of them shall be recognized as negative goodwill, which shall be recorded under other comprehensive income items in the comprehensive income to fully reflect all the performance of the enterprise.

要想成绩好，英国论文得写好，51due代写平台为你提供英国留学资讯，专业辅导，还为你提供专业英国essay代写，paper代写，report代写，需要找论文代写的话快来联系我们51due工作客服QQ：800020041或者Wechat：Abby0900吧。